Fiscal subject related
However, the draft amendment proposes to reduce this threshold to €400, excluding VAT. This means that for supplies exceeding €400, a full invoice with all the required details must be issued. The aim of this change is to prevent tax evasion and fraud as well as harmonize the Slovak VAT rules with the EU directive.
The draft amendment also proposes other changes to the VAT law, such as a special scheme for small enterprises, a reverse-charge mechanism for imports of goods, and new rules for correcting VAT deductions and tax bases in cases of unpaid or uncollectible debts. The draft amendment is still subject to further discussion and approval by parliament. The final version of the amendment may differ from the current proposal.
Other news from Slovakia
Slovakia introduces E-Invoicing and Tax Reporting overhaul ahead of the EU ViDA rollout.

Slovakia has opened a public consultation on draft legislation to mandate structured e-invoicing and near real-time VAT reporting from January 2027, aligning with the EU’s ViDA initiative. The phased reform will adopt a 5-corner Peppol model and culminate in the full replacement of Control Statements and EC Sales Lists by mid-2030, supported by a unified tax engine to streamline compliance. ... Read more
Slovakia Launches "Hot Summer 4" Tax inspection campaign

Slovakia’s Financial Administration launched the “Hot Summer 4” campaign to promote proper sales registration in the eKasa system, focusing on education and preventive checks in seasonal and high-risk sectors. With the motto “Better education than a fine,” the initiative encourages both business compliance and public involvement to reduce VAT losses and support fair market practices. The Slovak Fi... Read more
Cashless Payment Revolution Coming in Slovakia

Slovakia is launching a new QR code-based instant payment system that allows customers to pay directly via mobile banking, reducing reliance on card terminals and cutting merchant costs. Developed through a state-university partnership, the system enhances transparency and supports tax compliance by instantly registering transactions at the point of sale. Read more
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Already subscriber? LoginSlovakia plans to develop a state-controlled QR payment system for merchants.

Slovakia is developing a fully state-controlled QR payment system in partnership with the Slovak University of Technology, aiming to lower merchant costs and reduce reliance on private payment providers. The system will support real-time tax monitoring and transparency, with expected savings ranging from hundreds to millions of euros annually for businesses, while likely becoming a mandatory payme... Read more
End of intra-model European electronic invoice and new rules introduced
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Understanding the Digital Services Act
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
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Already subscriber? LoginNew document was uploaded: 289-2008 Coll Act for cash registers (english translate)

This regulation represents a main fiscal regulation for fiscalization requirements in Slovakia. Read more